Q: How to calculate the depreciation charge of the store?

The calculation formula of accumulated depreciation of houses is:

Annual depreciation expense = (cost-residual value)/depreciation period or = cost ×( 1- residual value rate)/depreciation period.

Monthly depreciation = original value of fixed assets ×( 1- residual rate)/depreciation period/12,

Annual depreciation rate =( 1- estimated net salvage value)/depreciation period * 100%. The service life of the house is 20 years, and the service life of the production equipment is 10 year.

: What should I pay attention to in store transfer?

1. False reasons for transfer: The transferor may use some untrue reasons to explain the reasons for transferring the store, such as physical discomfort, moving, immigration, etc. Therefore, when shopping, we must carefully check whether there are other reasons that hinder the operation of the store. People who want to shop should start with the industry and analyze it carefully.

2. Pay attention to whether there is a crisis in the market: it is not enough to understand the trend of this industry just by observing the financial statements put forward by people who move stores. This store may have a considerable surplus on its books, but it is actually going downhill and has no prospect. These transferors are very familiar with the industry and find that they are not prepared to "escape", so they transfer the store when the store business is still at its peak. This kind of inventory trap is hard to be found by outsiders. So pay special attention before opening a store. Don't just get excited about the apparent prosperity.

3. The problem of rent and contract: On the surface, some shops are doing well. Quite a few customers come to the shop every day, and the location of the shop is good, but some people still want to transfer it. The reason may be that there is something wrong with the rent. Because the rent of such a gold shop is very high, usually more than half of the income has been paid, and naturally there is no profit to be transferred. In addition, before closing the store, the investor must confirm with the owner whether the lease term and conditions are sustainable, and the daily equipment such as industrial and commercial registration, water, electricity and telephone of the store must be handed over to the owner to help replace the person in charge.

Their own shops are in poor health: although many shops are in good locations, they lack the uniqueness of their business. If such shops are sold and continue to adopt the same business model, it will be difficult to escape the fate of closure. Unless you switch them back to another new business model, it is not recommended to sell them even if they are cheap.

5. Human resources: In recent years, the service industry has jumped to the mainstream. Human resources are very important to the service industry, and the quality and quantity of human resources should be carefully evaluated when opening a store. Sometimes the original human resources may be lost a lot, resulting in no manpower when taking over, leading to bankruptcy.